Serebryannay Vek Eood v Direktor Na Direktsia etc: ECJ 26 Sep 2013

ECJ VAT – Directive 2006/112/EC – Articles 2(1)(c), 26, 62 and 63 – Chargeable event – Reciprocal supplies of services – Transactions for consideration – Basis of assessment for a transaction in the event of consideration in the form of goods or services – Assignment by a natural person to a company of the right to use and to let to third parties immoveable property in exchange for that company’s services to improve and furnish the property

C-283/12, [2013] EUECJ C-283/12
Bailii
Directive 2006/112/EC
European

VAT

Updated: 20 November 2021; Ref: scu.515586